We demonstrate that two intertwined activities of music piracy, unauthorized obtaining and unauthorized sharing, are differentially influenced by the same social learning environment. We develop a structural model and test it using survey data from a prime demographic set of respondents who...

This study examines the effectiveness of alternative training techniques on improving analytical procedures performance. To account for the sequential and iterative nature of complex analytical procedures, we used two different knowledge acquisition mechanisms (worked-out example and problem...

This paper examines the effect of generating and testing hypothesis sets of different sizes on the efficiency and accuracy of auditors? analytical review judgments. In particular, and in contrast to prior descriptive research by, e.g., Libby [1985], Koonce [1993], and Ismail and Trotman [1995],...

When subject matter experts are consulted during an audit, the quality of the expert's advice depends upon their ability to fully understand and incorporate client-specific facts into their advice. PCAOB inspection reports suggest that auditors are neglecting to perform the required work to...